This website requires javascript to run optimally on computers, mobile devices, and screen readers. Please enable javascript for the best experience!

HB18-1202

Income Tax Credit Leave Of Absence Organ Donation

Concerning an income tax credit for an employer related to an employee's paid leave of absence for the purpose of making an organ donation, and, in connection therewith, enacting the "Living Organ Donor Support Act".

Session:

2018 Regular Session

Subject:

Fiscal Policy & Taxes

Bill Summary

Beginning January 1, 2020, an employer is allowed an income tax credit that is an amount equal to 35% of the employer's expenses incurred:

Paying an employee during his or her leave of absence period, which is paid leave given to an employee for the purpose of making an organ donation, but which does not exceeding 10 working days or the hourly equivalent thereof; and

For the cost of temporary replacement help, if any, during an employee's leave of absence period.

An employer shall not claim a tax credit related to a leave of absence period for an employee who the employer pays wages of $80,000 or more during the income tax year. The tax credit is not refundable, but unused credits may be carried forward up to 5 years. Upon request of the department of revenue as part of an audit, a taxpayer must provide the department of revenue with documentation from the employee's medical provider that verifies the employee's organ donation. The department is granted an exception from a law that prohibits it from requesting medical records or medical information.

(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)